Earnings management under German GAAP versus IFRS

By Brenda van Tendeloo, A. Vanstraelen. 2005

697 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/0801c9106a28d2991bf9df69dca21d3c16223456

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Citations in the corpus

Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015, neutral): “Van Tendeloo and Vanstraelen (2005) examine whether voluntary adoption of IFRS reduces earnings management using a set of firms in Germany, a country with relatively weaker investor protection rights.”
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2013, background): “Using a set of German firms only, Van Tendeloo and Vanstraelen (2005) and Goncharov and Zimmermann (2006) find little evidence that IAS curb the level of earnings management relative to German GAAP, whereas the evidence in Gassen and Sellhorn (2006) suggests that IFRS numbers are of higher quality.”
International Financial Reporting Standards and the quality of financial statement information (2010, methodology): “The regression model that is used is as follows (see Tendeloo & Vanstraelen, 2005): DACi;t = a0 + a1FRSi;t + a2FRSOCFi;t + a3FRSLNMVi;t + a4FRSOPMi;t + a5FRSTLSFUi;t + ei;t ð1Þ where DACi,t is the discretionary accruals that are estimated using the cross-sectional Jones model (Jones, 1991).”
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, background): “For instance, assuming that there is a need to acquire foreign capital, voluntary IFRS 11There are also papers that find no evidence of accounting quality improvements around voluntary IFRS adoption (for instance, Van Tendeloo & Vanstraelen, 2005; Goncharov, 2005).”
The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010, methodology): “…accruals to meet earnings targets, consistent with previous studies (e.g., Warfield et al., 1995; Reynolds and Francis, 2000; Klein, 2002; van Tendeloo and Vanstraelen, 2005; Wang, 2006; Bowen et al., 2008), the magnitude of absolute discretionary accruals is used in this study to assess the…”
Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007, background): “Van Tendeloo and Vanstraelen (2005) address the question of whether the adoption of IFRS is associated with lower earnings management.”
The post-adoption effects of the implementation of International Financial Reporting Standards in Greece (2010, background): “At the same time, the world-wide acceptance of IFRS may indicate their high quality (Tendeloo & Vanstraelen, 2005).”
The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012, neutral): “Contrary to the above studies, van Tendeloo and Vanstraelen (2005), and Lin and Paananen (2007) examined the discretionary accruals of German firms adopting IFRS.”
Have IFRS Affected Earnings Management in the European Union? (2010, background): “Based on earnings management as measure of quality, Van Tendeloo and Vanstraelen (2005) observe no differences in earnings management between firms preparing their financial statements under German accounting principles and those voluntarily adopting international standards.”
Convergence in Accounting Standards: Insights from Academicians and Practitioners (2010, neutral): “Other studies (e.g., Goncharov, 2005, Van Tendeloo and Vanstraelen, 2005) find no differences in earnings management between firms that voluntarily adopted IFRS and those that did not.”
Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks (2011, background): “Van Tendeloo and Vanstraelen (2005) for example, find that earnings management behavior is not significantly different between companies in Germany that adopted IFRS and those that did not adopt and relied on German GAAP.”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, neutral): “For example, while Barth et al. (2008) provide evidence of improving accounting properties following voluntary IFRS adoption, van Tendeloo and Vanstraelen (2005) find opposite results.”
Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions * (2007, background): “Using a set of German firms only, Van Tendeloo and Vanstraelen (2005) and Goncharov and Zimmermann (2006) find little evidence that IAS curb the level of earnings management relative to German GAAP, whereas the evidence in Gassen and Sellhorn (2006) suggests that IFRS numbers are of higher quality.”
Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms (2012, positive): “…literature comparing accounting amounts based on, and the economic implications of, non-US firms applying IFRS voluntarily and domestic standards, using a variety of intertemporal and cross-sectional approaches (Bartov et al. 2005; Van Tendeloo and Vanstraelen 2005; Daske 2006; Barth et al. 2008).”